CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Jun. 30, 2023	Sep. 30, 2022
ASSETS
Cash and cash equivalents	$ 401.0	$ 264.8
Real estate	1,909.1	2,022.4
Investment in unconsolidated ventures	0.5	0.5
Property and equipment, net	5.7	5.7
Other Assets	59.1	49.6
Total assets	2,375.4	2,343.0
LIABILITIES
Accounts payable	68.6	72.2
Accrued development costs	91.1	122.3
Earnest money on sales contracts	123.8	136.2
Deferred tax liability, net	34.1	36.9
Accrued Liabilities	54.1	70.1
Long-Term Debt	707.2	706.0
Total liabilities	1,078.9	1,143.7
Commitments and contingencies (Note 11)
Forestar Group Inc. shareholders’ equity:
Common stock, par value $1.00 per share, 200,000,000 authorized shares, 49,903,713 and 49,761,480 shares issued and outstanding at June 30, 2023 and September 30, 2022, respectively	49.9	49.8
Additional paid-in capital	643.2	640.6
Retained earnings	602.4	507.9
Stockholders' equity	1,295.5	1,198.3
Noncontrolling interests	1.0	1.0
Total equity	1,296.5	1,199.3
Total liabilities and equity	$ 2,375.4	$ 2,343.0